Financial data for Joel de Paris, Inc., for last year follow:

Joel de Paris, Inc. Balance Sheet
	Beginning Balance		Ending Balance
Assets
Cash	$	128,000	$	136,000
Accounts receivable		340,000		473,000
Inventory		575,000		489,000
Plant and equipment, net		837,000		822,000
Investment in Buisson, S.A.		398,000		432,000
Land (undeveloped)		253,000		247,000
Total assets	$	2,531,000	$	2,599,000
Liabilities and Stockholders' Equity
Accounts payable	$	371,000	$	349,000
Long-term debt		1,050,000		1,050,000
Stockholders' equity		1,110,000		1,200,000
Total liabilities and stockholders' equity	$	2,531,000	$	2,599,000

Joel de Paris, Inc. Income Statement
Sales		$	4,180,000
Operating expenses			3,678,400
Net operating income			501,600
Interest and taxes:
Interest expense	129,000
Tax expense	205,000		334,000
Net income		$	167,600

The company paid dividends of $77,600 last year. The Investment in Buisson, S.A., on the balance sheet represents an investment in the stock of another company.

Required:

1. Compute the companys margin, turnover, and return on investment (ROI) for last year. (Round your answers to 1 decimal place.)

2. The board of directors of Joel de Paris, Inc., has set a minimum required rate of return of 21%. What was the companys residual income last year?